IN BOX

It's no illusion: The office cubicle is getting smaller, according to the International Assn. of Corporate Real Estate Executives in West Palm Beach, Fla.

Although the rule of thumb is 250 square feet per white-collar employee, "it is not uncommon today for companies to get below 200 square feet," the organization reports. Reasons include "the reduction in the size of offices, the use of cubicle-type work spaces, reduction in common-area space and the use of telecommuting." There's still room to work with here: The average person with arms outstretched occupies 6 square feet.

boys still will be boys

A tradeswoman usually quits her job because of a combination of factors, but sexual harassment is the single biggest reason, says Chicago Women in Trades. The advocacy group asked nearly 500 tradeswomen about working conditions at construction sites. The responses (from some 44% of those questioned) show that:

88% saw pictures of naked or partly dressed women.

80% discovered no toilets or dirty toilets.

57% were touched or asked for sex.

36% heard remarks about being lesbians.

Charmed, we're sure.

Local taxes on businesses, including property taxes, have leveled off for now, but watch for sharp increases toward the end of the decade, warns accounting firm Coopers & Lybrand LLP.

A majority of 505 companies surveyed-52% in Illinois and 58% nationwide-expect state and municipal taxes to remain stable during the next year. Only 34% in Illinois and 28% nationally expect increases.

However, federal spending cuts are expected to shift costs of public services to local governments, resulting in higher bills and more forceful collection efforts. "States and municipalities will either have to cut services or raise taxes as soon as the next two or three years," says Tom Grudichak, partner in charge of tax services at Coopers' Chicago office.

In Illinois, 66% of respondents expect state government to hold the line on taxes, but they foresee rising municipal taxes.